WVC 11 - 14 B- 3
§11-14B-3. Registration of motor carriers.
(a) To facilitate adoption of the single point registration
system in this state, the powers, duties and responsibilities of
the tax commissioner under section seven, article fourteen-a of
this chapter, are transferred to the commissioner of the division
of motor vehicles effective with the registration year that begins
the first day of July, one thousand nine hundred ninety-five:
Provided, That no identification marker or trip permit is required
under section seven, article fourteen-a of this chapter of a motor
carrier based in another state which is a member of the
international fuel tax agreement.

(b) Beginning with the registration year specified in
subsection (a) of this section, the commissioner of motor vehicles
shall furnish the tax commissioner with motor carrier registration
information and information pertaining to the trip permit
registration program for use by the tax commissioner in collecting
motor fuel taxes.

(c) Also beginning with the registration year specified in
subsection (a) of this section, the tax commissioner shall furnish
the commissioner of motor vehicles with the taxpayer identity
information for any motor carrier which fails to file required
returns or report for, or to pay, the motor fuel use taxes imposed
by this state. This information may give the commissioner of motor
vehicles sufficient cause to revoke or refuse to renew the
identification marker previously issued under section seven, article fourteen-a of this chapter.

(d) Information exchanged pursuant to this section shall be
used solely for tax administration and motor carrier registration
purposes and treated as confidential information for all other
purposes as provided in article ten of this chapter.

Note: WV Code updated with legislation passed through the 2016 Regular Session
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